SCHEDULES

SCHEDULE 24Penalties for errors

Part 5General

Consequential amendments

29

The following provisions are omitted—

(a)

sections 95, 95A, 97 and 98A(4) of TMA 1970 (incorrect returns and accounts),

(b)

sections 100A(1) and 103(2) of TMA 1970 (deceased persons),

(c)

in Schedule 18 to FA 1998 (company tax returns), paragraphs 20 and 89 (company tax returns), and

(d)

sections 60, 61, 63 and 64 of VATA 1994 (evasion).

Annotations:
Commencement Information

I1Sch. 24 para. 29 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with arts. 3, 4)

30

In F1paragraphs 7 and 7B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) (penalties) a reference to a provision of TMA 1970 shall be construed as a reference to this Schedule so far as is necessary to preserve its effect.

Annotations:
Amendments (Textual)

F1Words in Sch. 24 para. 30 substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 9

Commencement Information

I2Sch. 24 para. 30 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

31

In F2paragraphs 7 and 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (penalties) a reference to a provision of TMA 1970 shall be construed as a reference to this Schedule so far as is necessary to preserve its effect.